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Title: On the Reform of Mainland China's Value-Added Tax System
Authors: Yeh, Chang-mei
Keywords: VAT;the revenue-sharing system;tax credits;price deregulations;the Parato resources allocation efficiency;tax elasticity coefficient
Date: 1997-01
Issue Date: 2016-09-22 14:12:01 (UTC+8)
Abstract: On January 1, 1994, mainland China replaced its industrial and commercial consolidated tax system with a circulation tax system consisting of value-added tax (VAT), business tax, and consumption tax. Under the revenue-sharing financial system, the central government's share of VAT levies is 75 percent and local governments' share is 25 percent. As over 60 percent of mainland China's tax revenues have come from VAT, controlling central and local tax sources has become a serious challenge.
Relation: Issues & Studies,33(1),64-86
Data Type: article
Appears in Collections:[Issues & Studies] 期刊論文

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